3

()

25 ..2556

The study on attitude toward Accounting Profession for the Readiness to AEC:
A Case Study of Listed Firms on the Stock Exchange of Thailand
*
Tiyadah Pichayasupakoon

Abstract
This research aims to analyse the attitude toward workforce mobility among countries in the AEC.
The analysis is based on relevant documents, questionnaire and interviewing the director of accounting in
companies listed on the Stock Exchange of Thailand.
Overall, the research results show that most of the samples have the attitude toward workforce
mobility is positively oriented, and strongly agree with the workforce mobility in the accounting profession.

:E-mail:fmstyp@src.ku.ac.th, tiyadah_gift@hotmail.com

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Accounting professionals must prepare on the following issues. Working experience, training or workshop
of potential development, English Language skill in efficiency level. In addition, educational institutions
should develop programs to be compatible for stepping into AEC.
Key Word: ASEAN Economic Community, ASEAN Free Trade, Accountants

10
(ASEAN Community) .. 2558 (.. 2015) 500

(Gross Domestic Products : GDP)
2,000 (USD)


(Single Market and Production Base)

MRA (ASEAN Mutual Recognition Arrangement)


(MRAs) 8
(Medical Practitioners) (Dental Practitioners) (Nursing Services) (Architectural
Services) (Surveying Qualifications) (Accountancy Services) (Engineering Services)
(Tourism Services)
(AEC Blueprint)
.. 2558

[8-186]

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(Quantitative Research)
(survey research)
4
1 ( Mutual Recognition Agreement : MRA)

2

3

4

509
250

e (1 - 95%) (Finite population) Yamane
(1973)
(Questionnaire)
(Validity) (Reliability)
(Construct Validity) (Content
Validity)

(Ordinal Scale) 5


30 (Reliability)
.960 225

( Frequency) (Percentage) (Mean)
(Standard Deviation)

[8-187]

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S.D

1.
'

0.95
()

7.5

2. '

1.04
()

0.623

3.

1.08
()

0.626

4.

1.18
()

0.862

5.

1.58

0.582

( )

6.

1.47
()

0.519

7.

1.39

0.733

()

8.

0.9
()

0.652

9.

1
()

0.638

[8-188]

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1
1.58

1.47

1.39

Sjaastad (1962) Schultz (1962)



(Theory of Employment) (Demand for Labor)
(Supply of Labor) (2554)


(2554)


(2553)
..2015 (ASEAN Economic Union)

(2553)

[8-189]

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(Knowledge-Based Economy)
()
3

30% 35%
2025 2050
: (2554)

(2555)

(2554) (2547)
1 .. 2547
(2546)
( 2548)

(2553)
(Term of Reference)

3 9

1.58

1.47

1.39

[8-190]

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. 2555.
.
. (2554).
., 663-673.
. 2554. . 22 2554.
http://www.cps.chula. ac.th/research_division/theory
, , . 2549.
(AFTA) .
12(4), 561-576.
, , . 2553. :
. , 30(4), 146-149.
. 2555. .
, 32 (3), 16-25.
. 2554.
. .
. 2551. .
. .
. 2554. : .
28 2555. http://www.itd.or.th/articles?download=118%3A
. 2545. . 7. : .
. 2554.
2015. , 31(4), 34-40.
. 2555. (Theory of Employment). 22
2554. www.courseware.rmutl.ac.th
[8-191]

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, , . 2554. AEC.
18 2555. http://www.scbeic.com/stocks/extra/1954_20110211132802
. 2553.
. .2015. .
. 2548. .

. 2555. 2558.
, 24(1),1-9.

[8-192]